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Pedregon Corporation has provided the following information: Cost per Cost per Unit Period Direct materials $ 7.10 Direct labor $ 3.80 Variable manufacturing overhead

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Pedregon Corporation has provided the following information: Cost per Cost per Unit Period Direct materials $ 7.10 Direct labor $ 3.80 Variable manufacturing overhead $ 1.35 Fixed manufacturing overhead $ 14,000 Sales commissions $ 0.55 Variable administrative expense $ 0.65 Fixed selling and administrative expense $ 5,000 If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to:

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